Life Enriching Communities
Legal name: Lutheran Home
Nonprofit profile at a glance
- EIN
- 340742692
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Westlake, OH, USA
- Phone
- 440-385-5091
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $14,114,880
- Expenses
- $17,955,666
- Assets
- $21,996,254
- Liabilities
- $29,000,234
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- SCOTT MCQUINN (CEO/ PRESIDENT)
- CHRISTOPHER KLAWITTER (EXECUTIVE DIRECTOR)
Highest reported compensation
- SCOTT MCQUINN (CEO/ PRESIDENT): $1,114,255 total reported compensation
- JAMES BOWERSOX (COO/ SECRETARY): $804,190 total reported compensation
- KEVIN MCDONNELL (CFO/ TREASURER): $560,981 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Life Enriching Communities is a not-for-profit organization committed to the belief that everyone deserves the opportunity to live their best life. Mission (from About): We provide exceptional everyday experiences in Christian community by: Creating associate experiences that support, engage and empower; Delivering resident and customer experiences that exceed expectations; Setting and surpassing standards for quality and safety; Growing consistently in service and value; Producing expanded resources to extend our impact.
What it reported doing in 2024
Lutheran home provides its residents with nursing care beds (104) or assisted living beds (43). Lutheran home also provides its residents with religious, social, educational and wellness programs and services. Dining service includes three meals per day. Maintenance, environmental and laundry services are also provided at various levels for lutheran home residents.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 71
- Accountability: 78
- Sustainability: 21
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.5%; rating input score 93
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 77.8%; rating input score 78; 14th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -27.2%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 1.23; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 1.32; rating input score 3; 3rd percentile among comparable filings
- Officer compensation ratio: 4.4%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 20.1% per year; rating input score 100; 90th percentile among comparable filings
- Revenue growth: 19.3% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: -1.2% per year; rating input score 0; 7th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 100% of revenue deployed · 92.5% of spending went to programs
- Governance: 7 of 9 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $16.6M in reported program spending
- Leadership: top reported pay $1.1M · 11 people listed · 0 of 6 pay-setting controls reported
- Consistency: 36 of 36 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, and executive pay
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Related organizations: 15 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Sustainability: Operating margin scored 3/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Liabilities to assets ratio scored 3/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.